IT General Controls - Understand, walkthrough, test & evaluate IT general controls.
- Define scope
- Determine testing strategy
- Select controls to test
- Eval of effectiveness
- Chose controls to test
- Design controls tests
- Execute controls tests
- Eval results
- Respond to test results
IT Application Controls are controls over the input, processing, and output functions. Use both,
- Automated controls and
- Manual procedures to ensure proper coverage. These controls help
- ensure data accuracy, completeness, validity, verifiability, and consistency, and thus ensure the confidentiality, integrity and availability of the application and its associated data.
- Ensure the input data is complete, accurate and valid.
- Ensure the internal processing produces the expected results.
- Ensure the processing accomplishes the desired tasks.
- Ensure output reports are protected from disclosure.
- Control totals/batch balancing.
- Reconciliation of accounts.
- Exception handling.
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